M/S Pravin Kumar Singh vs The State Of Bihar
2022 Latest Caselaw 2887 Patna

         IN THE HIGH COURT OF JUDICATURE AT PATNA
                   Civil Writ Jurisdiction Case No.6456 of 2022
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M/s Pravin Kumar Singh engaged in execution of works contract by Pravin Kumar Singh having its place of business at Mithanpura, Nand Vihar Colony, Muzaffarpur, Bihar-842002, male, aged about 47 years, son of Ramchander Singh, Resident of Village-Rela Narayan, Post-Ibrahimpur Berua, Raila Narayan, Muzaffarpur, Bihar 843118.

... ... Petitioner/s Versus

1. The State of Bihar through the Principal Secretary cum Commissioner, Department of State Taxes, Government of Bihar, Patna.

2. The Assistant Commissioner of State Taxes, Muzaffarpur East Circle.

... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s : Mrs. Manju Jha, Advocate For the Respondent/s : Mr. Vikash Kumar (SC-11) ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE)

Date : 17-05-2022

Heard learned counsel for the parties.

Petitioner has prayed for the following relief(s):- Patna High Court CWJC No.6456 of 2022 dt.17-05-2022

Petitioner has prayed for quashing of the impugned

order dated 17.02.2020 passed by the Respondent No. 2, Patna High Court CWJC No.6456 of 2022 dt.17-05-2022

namely, Assistant Commissioner of State Taxes, Muzaffarpur

East Circle in GSTIN- 10BFOPS9875M1ZH (Annexure-3

series); order dated 07.03.2020 passed by Assistant

Commissioner of State Tax, Muzaffarpur East: Tirhut, Bihar in

Reference No. ZA100320009831E (Annexure-2); summary of

the order in Form GST DRC-07 dated 07.03.2020 as also the

order in Form GST DRC-13 dated 25.02.2022 [Process No.

618] (Annexure-9).

Learned counsel for the Revenue, states that he has no

objection if the matter is remanded to the Assessing Authority

for deciding the case afresh. Also, the case shall be decided on

merits. Also, during pendency of the case, no coercive steps

shall be taken against the petitioner.

Statement accepted and taken on record.

However, having heard learned counsel for the parties

as also perused the record made available, we are of the

considered view that this Court, notwithstanding the statutory

remedy, is not precluded from interfering where, ex facie, we

form an opinion that the order is bad in law. This we say so,

for two reasons- (a) violation of principles of natural justice,

i.e. Fair opportunity of hearing. No sufficient time was

afforded to the petitioner to represent his case; (b) order passed Patna High Court CWJC No.6456 of 2022 dt.17-05-2022

ex parte in nature, does not assign any reasons sufficient even

decipherable from the record, as to how the officer could

determine the amount due and payable by the assessee. The

order, ex parte in nature, passed in violation of the principles

of natural justice, entails civil consequences. We also find the

authorities not to have adjudicated the matter on the attending

facts and circumstances. All issues of fact and law ought to

have been dealt with, even if the proceedings were to be ex

parte in nature.

As such, we dispose of the present writ petition in the

following mutually agreeable terms:

(a) We quash and set aside the impugned order dated

17.02.2020 passed by the Respondent No. 2, namely, Assistant

Commissioner of State Taxes, Muzaffarpur East Circle in

GSTIN- 10BFOPS9875M1ZH (Annexure-3 series); order

dated 07.03.2020 passed by Assistant Commissioner of State

Tax, Muzaffarpur East: Tirhut, Bihar in Reference No.

ZA100320009831E (Annexure-2); summary of the order in

Form GST DRC-07 dated 07.03.2020 as also the order in Form

GST DRC-13 dated 25.02.2022 [Process No. 618] (Annexure-

9);

(b) We accept the statement of the petitioner that Patna High Court CWJC No.6456 of 2022 dt.17-05-2022

twenty per cent of the total amount already stands deposited. If

that were so, well and good. However, if the amount is not

deposited for whatever reason(s), same shall be done before

the next date;

(c) Further the petitioner undertakes to additionally

deposit ten per cent of the amount of the demand raised

before the Assessing Officer. This shall be done within four

weeks;

(d) This deposit shall be without prejudice to the

respective rights and contention of the parties and subject to

the order passed by the Assessing Officer. However, if it is

ultimately found that the petitioner's deposit is in excess,

the same shall be refunded within two months from the date

of passing of the order;

(e) We also direct for de-freezing/de-attaching of the

bank account(s) of the writ-petitioner, if attached in reference

to the proceedings, subject matter of present petition. This

shall be done immediately;

(f) Petitioner undertakes to appear before the Assessing

Authority on 6th of June, 2022 at 10:30 A.M., if possible

through digital mode;

(g) The Assessing Authority shall decide the case on Patna High Court CWJC No.6456 of 2022 dt.17-05-2022

merits after complying with the principles of natural justice;

(h) Opportunity of hearing shall be afforded to the

parties to place on record all essential documents and

materials, if so required and desired;

(i) During pendency of the case, no coercive steps

shall be taken against the petitioner.

(j) The Assessing Authority shall pass a fresh order

only after affording adequate opportunity to all concerned,

including the writ petitioner;

(k) Petitioner through learned counsel undertakes to

fully cooperate in such proceedings and not take

unnecessary adjournment;

(l) The Assessing Authority shall decide the case on

merits expeditiously, preferably within a period of two

months from the date of appearance of the petitioner;

(m) The Assessing Authority shall pass a speaking

order assigning reasons, copy whereof shall be supplied to

the parties;

(n) Liberty reserved to the petitioner to challenge

the order, if required and desired;

(o) Equally, liberty reserved to the parties to take

recourse to such other remedies as are otherwise available Patna High Court CWJC No.6456 of 2022 dt.17-05-2022

in accordance with law;

(p) We are hopeful that as and when petitioner takes

recourse to such remedies, before the appropriate forum,

the same shall be dealt with, in accordance with law, with a

reasonable dispatch;

(q) We have not expressed any opinion on merits

and all issues are left open;

(r) If possible, proceedings during the time of

current Pandemic [Covid-19] be conducted through digital

mode;

The instant petition stands disposed of in the

aforesaid terms.

Interlocutory Application(s), if any, stands disposed of.

Learned counsel for the respondents undertakes to

communicate the order to the appropriate authority through

electronic mode.

(Sanjay Karol, CJ)

(S. Kumar, J) Amrendra/PKP AFR/NAFR CAV DATE Uploading Date 18.05.2022 Transmission Date